Climate Policy Library
Every Regulation That Affects Your Organisation
The global climate disclosure landscape is changing fast. This library covers the key regulations, standards, and frameworks that impact sustainability reporting for venues, sports organisations, and events. Updated March 2026.
International
Global standards and frameworks that form the foundation of sustainability reporting worldwide. These apply across jurisdictions and are increasingly referenced by national regulators.
View all International policiesGreenhouse Gas Protocol
The global standard for measuring and managing greenhouse gas emissions. Defines the Scope 1 (direct), Scope 2 (energy indirect), and Scope 3 (value chain) framework used by virtually every other regulation and standard. Essential for any organisation measuring its carbon footprint.
Why it matters for you
The foundation of all emissions reporting for venues, sports organisations, and events. Scope 3 is particularly important for events where attendee travel, catering, and supply chain typically account for 70-90% of total emissions.
Global Reporting Initiative
The most widely used sustainability reporting standards globally. GRI provides a comprehensive framework covering environmental, social, and governance topics. Over 10,000 organisations in 100+ countries use GRI standards for their sustainability disclosures.
Why it matters for you
Used by large venue operators and sports organisations for comprehensive ESG reporting. GRI 305 (Emissions) and GRI 302 (Energy) are the most relevant topic standards for carbon reporting.
ISSB Sustainability Disclosure Standards
Published by the International Sustainability Standards Board (ISSB) in June 2023. IFRS S1 covers general sustainability disclosures; IFRS S2 covers climate-specific disclosures. Designed as a global baseline that jurisdictions can adopt or build on. As of 2026, nearly 40 jurisdictions have taken steps to adopt these standards, with 19 already enforcing requirements.
Why it matters for you
Increasingly the reference point for national climate disclosure laws. If your organisation operates across borders, ISSB alignment ensures consistency. The UK, Singapore, Japan, Canada, and Australia have all adopted ISSB-based standards.
Carbon Disclosure Project
A global non-profit that runs the world's leading environmental disclosure platform. Over 23,000 companies and 1,100 cities disclose through CDP. From 2024, CDP questionnaires are aligned with the ISSB standards. Disclosure is scored from A (leadership) to D- (disclosure), with scores publicly available.
Why it matters for you
Many large venue operators and sports organisations disclose through CDP, especially those with institutional investors. CDP scores are increasingly used by sponsors and partners as a benchmark for sustainability credibility.
Science Based Targets initiative
Provides a framework for companies to set emission reduction targets aligned with the Paris Agreement. Targets are independently validated. Over 7,000 companies have committed to SBTi. The initiative requires both near-term targets (5-10 years) and long-term net-zero targets.
Why it matters for you
Sports organisations and venue operators setting reduction targets increasingly use SBTi to validate their ambitions. Validated targets carry more credibility with sponsors, regulators, and fans than self-declared goals.
Event Sustainability Management
The international standard specifically designed for the events industry. Originally developed for the London 2012 Olympics. Provides a management system approach to identifying, managing, and communicating the sustainability impacts of events. Certifiable by third-party auditors.
Why it matters for you
The most directly relevant standard for events, festivals, and tournaments. Increasingly required by cities and sponsors as a condition for hosting major events. Covers environmental, social, and economic sustainability.
Task Force on Climate-related Financial Disclosures
Established the four-pillar framework for climate disclosure: Governance, Strategy, Risk Management, and Metrics & Targets. The TCFD formally disbanded in October 2023, with its recommendations now incorporated into the ISSB standards (IFRS S2). The framework remains influential as the basis for many national regulations.
Why it matters for you
While no longer a standalone framework, TCFD's four pillars are embedded in CSRD, ISSB, and UK reporting standards. Understanding TCFD is essential for interpreting current regulations.
European Union
The EU has the most comprehensive sustainability reporting framework globally. Recent amendments through the Omnibus package have significantly narrowed the scope while maintaining rigorous standards for large companies.
View all European Union policiesCorporate Sustainability Reporting Directive
The EU's cornerstone sustainability reporting directive, significantly amended through the Omnibus I package published on 26 February 2026. The revised scope now requires reporting from EU companies with over 1,000 employees AND net turnover exceeding €450 million (up from the original 250-employee threshold). Non-EU groups need at least one EU subsidiary with €200M+ turnover and €450M+ EU turnover for two consecutive years. Reporting uses the European Sustainability Reporting Standards (ESRS).
Why it matters for you
If your venue, stadium, or sports organisation meets the revised thresholds, CSRD compliance is mandatory. Even if you fall below the thresholds, many organisations will encounter CSRD requirements through their value chain as larger partners request data.
EU Taxonomy for Sustainable Activities
A classification system defining which economic activities qualify as environmentally sustainable. The European Commission launched a consultation on 17 March 2026 to revise the technical screening criteria, with planned adoption by summer 2026. The revision aims to simplify the framework, reduce administrative burden, and align with updated EU legislation.
Why it matters for you
Relevant for venue operators and sports organisations seeking green financing or reporting on the sustainability of their capital expenditures. Taxonomy-aligned activities can attract preferential financing terms.
Sustainable Finance Disclosure Regulation
Requires financial market participants and advisors to disclose how they consider sustainability risks and impacts in their investment decisions. Classifies funds as Article 6 (no sustainability focus), Article 8 (promotes environmental/social characteristics), or Article 9 (sustainable investment objective).
Why it matters for you
Indirectly relevant. If your venue or sports organisation seeks investment from EU-regulated funds, those investors will need your sustainability data to meet their own SFDR obligations. Having structured, verified data makes you a more attractive investment.
United States
Federal climate disclosure rules remain uncertain, but California has taken the lead with two landmark bills that will affect thousands of companies. State-level action is driving corporate climate disclosure in the US.
View all United States policiesClimate Corporate Data Accountability Act
California's landmark emissions disclosure law. Companies with over $1 billion in annual revenue that do business in California must report Scope 1 and 2 emissions. CARB approved implementing regulations on 26 February 2026. The first reporting deadline for Scope 1 and 2 is 10 August 2026. Scope 3 reporting follows in 2027. "Doing business in California" includes being organised there or having California sales exceeding approximately $735,019.
Why it matters for you
If your venue, sports organisation, or any company in your value chain has over $1B in revenue and operates in California, SB 253 compliance is required. Even smaller organisations may need to provide emissions data to larger partners for their Scope 3 reporting.
Climate-Related Financial Risk Act
Requires companies with over $500 million in annual revenue to publish biennial climate-related financial risk reports aligned with TCFD recommendations. Currently paused due to a Ninth Circuit injunction granted on 18 November 2025. Oral arguments were heard on 9 January 2026, but no decision has been issued. Reporting remains voluntary while the legal challenge by the US Chamber of Commerce proceeds.
Why it matters for you
While currently on hold, organisations should prepare for eventual implementation. The risk assessment framework (aligned with TCFD) is a useful exercise regardless of the legal outcome, as it helps identify and manage climate-related business risks.
SEC Climate Disclosure Rule
The SEC adopted a climate disclosure rule in March 2024, but implementation has been stayed pending litigation in the Eighth Circuit. In March 2025, a majority of SEC commissioners voted to end their defence of the rule. As of 2026, the rule is being defended by a coalition of 19 state attorneys general. The future of federal climate disclosure requirements in the US remains uncertain.
Why it matters for you
While the SEC rule is stalled, the momentum toward mandatory climate disclosure at federal level has not stopped. Companies should continue preparing, especially as state-level requirements (like California's) proceed.
United Kingdom
The UK has been a leader in climate disclosure since mandating TCFD-aligned reporting. New UK Sustainability Reporting Standards based on ISSB were published in February 2026.
View all United Kingdom policiesUK Sustainability Reporting Standards (S1 & S2)
Published on 25 February 2026, closely mirroring the ISSB standards with minor UK-specific amendments. Available for voluntary use while the Department of Business and Trade determines mandatory reporting requirements and potential extension to non-listed companies. Expected to eventually replace existing TCFD-aligned reporting requirements.
Why it matters for you
UK-based venues, stadiums, and sports organisations should begin familiarising themselves with these standards. Voluntary early adoption demonstrates leadership and prepares your organisation for when reporting becomes mandatory.
Streamlined Energy and Carbon Reporting
Mandatory for UK-quoted companies, large unquoted companies, and LLPs that meet at least two of: 250+ employees, £36M+ turnover, £18M+ balance sheet total. Requires disclosure of energy consumption, Scope 1 and 2 emissions, and an emissions intensity ratio in annual reports.
Why it matters for you
Already mandatory for many large UK venue operators and sports organisations. Requires Scope 1 and 2 data that feeds directly into broader sustainability reporting obligations.
Asia-Pacific
Asia-Pacific jurisdictions are rapidly adopting ISSB-aligned climate disclosure requirements, with several countries already enforcing mandatory reporting.
View all Asia-Pacific policiesSingapore Exchange Sustainability Reporting
The Singapore Exchange requires listed companies to report climate-related disclosures aligned with ISSB standards on a phased basis from 2025 to 2027. Large listed companies with market capitalisation above SGD 1 billion reported first. All listed companies must comply by 2027.
Why it matters for you
Relevant for venues and sports organisations listed on SGX or with significant operations in Singapore. The city-state's position as a major events hub (F1, concerts, conferences) means event organisers may encounter these requirements through local partners.
Japan ISSB-Aligned Disclosure
Japan adopted ISSB-aligned sustainability disclosure standards effective from 2025. The Sustainability Standards Board of Japan (SSBJ) issued standards closely mirroring IFRS S1 and S2. Initially applies to companies listed on the Tokyo Stock Exchange's Prime Market.
Why it matters for you
Relevant for organisations with Japanese operations, sponsors, or partners. Japan's strong professional sports culture (J-League, NPB, sumo) means sports organisations with Japanese connections may need to provide data to comply.
Australian Climate Disclosure
Australia introduced mandatory climate disclosure based on ISSB standards, phased from 2025. Group 1 entities (large listed and financial institutions) reported first. Covers Scope 1, 2, and eventually Scope 3 emissions, along with climate-related risks and opportunities.
Why it matters for you
Australian venue operators, sports organisations (NRL, AFL, Cricket Australia), and event companies meeting the thresholds must comply. The phased approach gives smaller organisations time to prepare.
Canada
Canada has adopted ISSB-based climate disclosure requirements, with the Canadian Sustainability Standards Board developing standards aligned with global frameworks.
View all Canada policiesHow 50X Impact helps
Compliance built into the platform
You don't need to become a regulatory expert. 50X Impact's deterministic AI generates framework-exact reports for CSRD, GHG Protocol, GRI, SBTi, ISO 20121, and more. Every output is rules-based, fully auditable, and traceable to your verified data. Zero hallucination.
Automatic framework mapping
Enter your data once. The platform maps it to every framework you need to report against. CSRD, GRI, GHG Protocol, ISSB, ISO 20121. One data set, unlimited reports.
Regulatory monitoring
The Trust and Certification Center tracks which regulations apply to your organisation and alerts you to upcoming deadlines, new requirements, and changes in scope.
Cross-border ready
Operating across jurisdictions? The platform handles multi-framework reporting from the same data. EU, UK, US, and ISSB requirements covered without duplicating work.
Not sure which regulations apply to you?
Book a demo and we will map which frameworks and regulations affect your organisation, and show you how 50X Impact handles compliance automatically.